For the year 2026, the Federal Revenue Law contemplates a tax incentive that allows for a reduction of up to 100% in fines, surcharges and enforcement costs related to certain tax debts from 2024 and previous years.
This benefit may be relevant for those who have:
- Tax debts self-assessed by taxpayers.
- Unpaid contributions known to the tax authorities in the exercise of their verification powers.
- Final tax credits determined by Federal or Local tax authorities (acting as Federal tax authorities in the exercise of their coordinated powers). When 100% of the tax credit consists of a fine arising from non-compliance with an obligation other than payment obligations, the applicable tax incentive will consist of a 90% reduction of the fine.
To access the benefit, among other requirements, taxpayers must have obtained total income of up to $300 million pesos during 2024, according to the applicable rules of the Income Tax Law.
Likewise, there are restrictions for those who have been convicted by final judgment for tax crimes, are in certain situations related to articles 69-B and 69-B Bis of the Federal Tax Code, or have received certain benefits from previous forgiveness or regularization programs.
Additionally, since these are final tax credits, one of the requirements to access the benefit is that the credit has not been challenged or, if it has been, that the taxpayer withdraws the corresponding legal recourse.
Therefore, before making a decision, it is necessary to jointly analyze the amount of the credit, the proportion represented by fines and surcharges, the procedural stage in which the litigation is found, the strength of the defense arguments and the possibilities of obtaining a favorable resolution.
In that regard, taxpayers who fall under the first two scenarios must file the corresponding returns, correct their tax situation and make the respective payment no later than December 31, 2026.
In the case of final tax credits, the application to apply the incentive must be submitted no later than October 31, 2026, provided that the other requirements provided for in the Law are met.
We believe the 2026 tax regularization program offers an alternative that can allow certain taxpayers to significantly reduce the costs associated with their tax debts. However, taking advantage of this incentive requires a prior analysis of the requirements established in the Federal Revenue Law (LIF) and the applicable rules of the 2026 Miscellaneous Tax Resolution.
We recommend that the decision should be based on an individualized analysis of the contingency, considering both its legal and financial implications.
This is especially relevant when the taxpayer has to give up a means of defense, since it is essential to evaluate the scenarios and risks involved in renouncing the challenge in the face of the economic benefit of the incentive.
Finally, looking ahead to 2027, there has been a proposal to maintain a similar scheme and extend its application to contributions made in 2025; however, as this is currently a legislative proposal, its terms could be modified and it should not be considered as a current benefit.
